Managerial Accounting

4 Credits
DESCRIPTIONThis course discusse the accounting characteristic in managemant, concept understanding, uses and various accounting information engineering for making managerial decision. Management decision in this course is the full accounting information,differential accounting information, responsibility accounting system and balanced scorecard.
LEARNING OBJECTIVESStudents are able to analyze the decisions related to management accounting in a company, outlining the cost based on activities, planning a budget based on functions and activities, estimating the selling price of full accounting information, estimating the differential cost.
COMPETENCIESStudents are able to define the concept and development of management accounting development.
SUBJECTThe concept and development of accounting management, cost calculation based on activities, budgeting based on functions and activities,  full accounting information, transfer pricing, differential accounting information, responsibility accounting system, and  balanced scorecard.

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